Jurnal Bina Manajemen
Vol 6 No 2 (2018): Jurnal Bina Manajemen Vol.6 No.2 Maret 2018

PERBANDINGAN ESTIMASI MAINTENANCE COSTING KENDARAAN OPERASIONAL PADA PT TUNASJAYA PACKINDO

Tessa Handra (Unknown)
Vincent Vincent (Unknown)



Article Info

Publish Date
09 Oct 2018

Abstract

Correct cost estimation for company’s tangible and intangible asset is one of the important factors in accounting for budgeting in future periods or as a source of information in decision making for the next of the object treat. PT Tunasjaya Packindo and the entire company can not be separated from the problem of this cost estimation. Based on data collected through interviews, observation, and this documentary determining the estimated cost can be processed by two methods. With the traditional costing method of processing and the activity-based costing resulted in the difference in numbers reaching until IDR143.103,-. This shows there is one method of cost estimation is potentially overcosting or undercosting. Keywords: Activity Based Costing, Traditional Costing, Maintenance, Budgeting

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Journal Info

Abbrev

JBM

Publisher

Subject

Economics, Econometrics & Finance

Description

Ilmu Manajemen secara umum (telaah proses bisnis, studi kasus mengenai penerapan ilmu manajemen dalam dunia usaha). Topik mengenai manajemen pemasaran / marketing management. (kajian mengenai ilmu pemasaran, penelitian mengenai perilaku konsumen, strategi pemasaran, studi kasus pemasaran, telaah ...